Start by creating a new image 200x200
Select the Flood Fill tool and flood fill with the lighter blue color (#BFDBE5)
Apply PaintEngine - Preset arctic
Select the Preset Shapes tool using settings below
Set your foreground color too the darker blueish color (#356E81) and background to null. Draw out a rectangle 100x100 in the upper left corner.(Guides come in handy here)
You can see here where I placed my guides.
Convert this layer to raster and duplicate. Mirror the duplicated layer and duplicate this new layer.

Flip this layer and duplicate it
Mirror this layer and your "grid" is complete.
Hide the background color and merge visible the 4 squares. Apply Inner Bevel to this merged layer, Angled preset.
With the "grid" layer still active click on Selections - Select All. Click on Selections again but this time Float. Again click on Selections - Invert.
Apply a cutout with these settings
Vertical and Horizontal - 5
Opacity - 50
Blur - 10
Color - Black
Add a new layer and apply another Inner Bevel but change Vertical and Horizontal to -5 and Color to White.
Add yet another layer and select the Airbrush tool with these settings
Change Foreground color to white and draw a small line in each square like below (don't worry about getting it exactly like mine or all of them the same for that matter ;o) )
Apply a Gausian blur of 10.00 and you're done!
You can use this as a background or whatever else you can think of, try changing the colors and see what happens!
Below are some examples of other colors
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